Epstein File EFTA01393614: Withheld and Treat (DS10)

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💨IMPACT LEVEL 1 — MEH

Epstein File EFTA01393614: Withheld and Treat (DS10)

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This document is a partnership or fund agreement addressing tax treatment options for Limited Partners. It provides that Limited Partners subject to U.S. federal income taxation may elect to treat foreign taxes withheld as credits or claim deductions against U.S. federal taxable income.

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🔑 Evidence Keywords

withheld treat

📋 Key Excerpts3

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Excerpt 1

applicable limitations, a Limited Partner that is subject to U.S. federal income taxation generally should be entitled to elect to treat foreign taxes **withheld**

Excerpt 2

Subject to applicable limitations, a Limited Partner that is subject to U.S. federal income taxation generally should be entitled to elect to **treat** foreign

Excerpt 3

Limited Partners that do not elect to **treat** their shares of foreign taxes as creditable generally may claim a deduction against U.S. federal taxable income